CAN WE PAY DRC 03 THROUGH CREDIT LEDGER IN CASE OF SURVEY AND ORDER HAS BEEN MADE U/S 74. BEFORE SURVEY DATE THERE WAS NO ITC IN ELECTRONIC CREDIT LEDGER. AND AFTER FILING GSTR 3B FOR THE MONTH OF APRIL 2021 ITC IS AVAILABLE IN CREDIT LEDGER. SO CAN WE USE THIS ITC AGAINST THIS PAYMENT. IF YES THEN MENTION WITH PROPER SECTIONS AND RULES. THANX

Reply—As per section 49(3) of CGST Act, the amount available in the electronic cash ledger may be used for making any payment towards tax, interest, penalty, fees or any other amount payable under the provisions of this Act or the rules made thereunder in such manner and subject to such conditions and within such time as may be prescribed.

Under section 49(4) the amount available in the electronic credit ledger may be used for making any payment towards output tax under this Act or under the Integrated Goods and Services Tax Act in such manner and subject to such conditions and within such time as may be prescribed. 

As per above provision, balance available in credit ledger can be used for making any payment towards tax only.